Annual Survey of Research and Development in Canadian Industry (RDCI)
Scientific and technological expenditure of institutional unit, category
Scientific and technological (S&T) expenditure refers to a set of expenditures related to systematic elements or activities that are closely related to the production, advancement, dissemination and application of scientific and technical knowledge.
Institutional unit refers to an economic entity that is capable, in its own right, of owning assets, incurring liabilities, and engaging in economic activities and in transactions with other entities. There is a hierarchical relationship between institutional units and establishments. An institutional unit contains one or more entire establishment(s); an establishment belongs to one and only one institutional unit. There are two main types of units in the real world that may qualify as institutional units, namely persons or groups of persons in the form of households, and legal or social entities.